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§ 8341. Retroactive taxation prohibited.

§ 8341. Retroactive taxation prohibited. In no case shall the supplemental assessment procedure be employed to impose taxes retroactively. 9 Del. C. 1953, § 8335;  56 Del. Laws, c. 457, § 1; 

§ 8363. Mobile homes owned by residents over 65 years of age.

§ 8363. Mobile homes owned by residents over 65 years of age. A resident of Delaware, as defined by § 8131 of this title over the age of 65 and having an income not in excess of $3,000 per year, may apply for a waiver of tax on a mobile home, to an assessed valuation […]

§ 8342. Notice required under supplemental assessment procedure.

§ 8342. Notice required under supplemental assessment procedure. (a) Whenever the board of assessment or department of finance places a property on a supplemental assessment roll, it shall deposit notice thereof in the regular mail addressed to the owner of the property affected thereby at the address shown on the assessment rolls, or if the […]

§ 8364. Appeals and corrections upon completion of annual assessment.

§ 8364. Appeals and corrections upon completion of annual assessment. Any mobile home owner who feels aggrieved by the assessment shall have the right of appeal as provided by §§ 8311 and 8312 of this title. 14 Del. C. 1953, § 1943;  56 Del. Laws, c. 226, § 3;  64 Del. Laws, c. 71, § […]

§ 8343. Appeal of supplemental assessment; penalties and interest.

§ 8343. Appeal of supplemental assessment; penalties and interest. Within 30 days from the date on which notice of supplemental assessment is sent by the board of assessment or Department of Finance or Department of Land Use, the owner may appeal the supplemental assessment to the respective board of assessment or board of assessment review. […]

§ 8344. Requirement of written reports.

§ 8344. Requirement of written reports. Section 8319 of this title may be utilized by the respective boards of assessment and the departments of finance in connection with the annual and supplemental assessment procedures. 9 Del. C. 1953, § 8338;  56 Del. Laws, c. 457, § 1; 

§ 8351. Determining taxation value; frequency of reassessments; assessment rate.

§ 8351. Determining taxation value; frequency of reassessments; assessment rate. Mobile homes in this State shall be subject to a tax based on their value as rated in a nationally recognized appraisal guide. A recognized guide shall be used to determine the assessed value on mobile homes. For models not appearing in a guide, the […]

§ 8352. Placement permit.

§ 8352. Placement permit. Every owner of a mobile home shall apply to the board of assessment for a placement permit for each mobile home owned by him or her within 60 days after the mobile home is acquired or moved into this State, whichever is sooner. 14 Del. C. 1953, § 1931;  51 Del. […]